In Patersons v HMRC (FTC/28/2013 – 22 May 2014) the UT found that material disposed of at a landfill site and which generated gas used for electricity generation was discarded as waste by the appellant – and therefore subject to landfill tax (FA 1994 s 40).
Patersons ran a landfill site. It contended that it should not have been taxed on material dropped at its site which was biodegradable and which had decomposed into methane usable for the generation of electricity.
First agreeing with the FTT the UT found that Parkwood [2002] EWCA Civ 1707 was not authority for the proposition put forward by Patersons. This was that even material that is tipped into a site is not regarded as discarded if it can be used as a road or for other landscaping purposes.
Second the UT held that the material deposited by Patersons was not...
